FAC Explorer

Finding 22454 (2022-001)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2023-01-11
Audit: 22464
Organization: City of Oregon City (OR)
Auditor: Aldrich CPAS + Advisors LLP

AI Summary

  • Answer: Oregon City lacks written procedures for assessing cost allowability.
  • Trend: This gap may lead to inconsistent cost evaluations and potential compliance issues.
  • List: Recommend creating clear guidelines for cost allowability to ensure compliance and consistency.

Finding Text

City of Oregon City has not developed written procedures for determining the allowability of costs.

Corrective Action Plan

Responsible Official: Matt Zook, Finance Director Views of Responsible Officials: Management understands the requirement for written procedures for determining the allowability of costs and agrees to comply with this within 60 days of the filing date of the financial statements no later than February 17, 2023. The opportunity to identify this finding arose due to new management staff and a new audit firm engage with the June 30, 2022 audit, and we appreciate the opportunity to improve compliance.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 22455 2022-002
    Significant Deficiency
  • 598896 2022-001
    Significant Deficiency
  • 598897 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.02M
16.710 Public Safety Partnership and Community Policing Grants $74,148
20.218 National Motor Carrier Safety $67,441
21.027 Coronavirus State and Local Fiscal Recovery Funds $52,233
20.507 Federal Transit_formula Grants $46,268
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $29,906
15.904 Historic Preservation Fund Grants-in-Aid $6,371
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $5,360
20.600 State and Community Highway Safety $4,942
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $4,162
16.607 Bulletproof Vest Partnership Program $3,873
20.616 National Priority Safety Programs $3,526
45.310 Grants to States $2,200
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $385